Kui tollideklaratsiooni aktsepteerimisega kaasnevad isikule kohustused, peab tollideklaratsiooni esitama nimetatud isik või tegema seda tema esindaja. Üldjuhul on nimetatud isikuks kauba valdamist tõendavatel dokumentidel märgitud saaja kauba sisseveol ja saatja kauba väljaveol.
Kauba valdaja on tolli nõudmisel kohustatud oma vastutusel ja kulul hoidma kaupa enda valduses või korraldama kauba toimetamise mujale tolli määratud või aktsepteeritud kohta.
To establish that the products referred to in Article 8 are intended for commercial purposes, Member States must take account, inter alia, of the following:
- the commercial status of the holder of the products and his reasons for holding them,
- the place where the products are located or, if appropriate, the mode of transport used,
- any document relating to the products,
- the nature of the products,
- the quantity of the products.
In view of the establishment of the single market in the Community, which will entail the abolition of boundaries between Member States, it is necessary to confer on the authorities responsible for supervising the stocking and marketing of wine products the necessary means to carry out effective checks in accordance with uniform rules laid down at Community level.
